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The purpose of this article is to describe the similarities between abductive reasoning and entrepreneurial learning processes in order to contribute to the conceptual understanding of learning as an entrepreneurial process in itself.

The research is theoretically rooted in a conceptual development of the understanding of entrepreneurial learning processes as abductive reasoning inspired by the philosopher Charles Sanders Peirce. The theoretical explication of the connection between entrepreneurial learning processes and abductive reasoning is additionally illustrated by a hypotheses-based didactic model, developed by the authors to scaffold abducting reasoning into learning processes.

The authors found in the theoretical investigation of abductive reasoning a conceptualisation of entrepreneurial learning processes that connects entrepreneurial learning processes to basic cognitive human competences, and the authors found that key concepts in entrepreneurship, such as hunches and experiments, can be understood in a broader philosophical framework as basic cognitive competences.

The authors exemplify how abductive reasoning can be used in practice through a hypothesis-based didactic approach designed as a loop model.

The authors have discovered that abduction is closely related to entrepreneurship and can be a central conceptual link in understanding the relationship between entrepreneurship and learning. The athors also believe that Peirce's concept of abduction can contribute to the philosophical understanding of entrepreneurship as another name for a constant rethinking of the world.